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Chhattisgarh Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019
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....b-section (1) of Section 44 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under Section 51 or Section 52, a taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronicall....


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